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2013 (10) TMI 509 - AT - Income TaxReassessment u/s 147 - whether the statutory requirement of section 151(2) regarding satisfaction by the Jt. CIT is absent - Unexplained cash credit - Held that:- On the facts and circumstances of the case, in our considered opinion, interest of justice will be served if the matter is remitted to the file of the Ld. CIT(A). Ld. CIT(A) is directed to consider the issue afresh, after giving the assessee adequate opportunity of being heard - Decided in favour of assessee.
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